ACCA Guidelines

ACCA Guidelines ACCA Is not difficult but a little secret I discovered and will share to anyone interested. DM me if you need help acing all 13papers

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SBL today.The examiner has said the same thing for five sittings in a row and most candidates still do it.Copying from t...
26/04/2026

SBL today.

The examiner has said the same thing for five sittings in a row and most candidates still do it.

Copying from the exhibits without adding your analysis scores zero. Not half a mark. Zero.

The Dec 2025 examiner report put it bluntly: "the points candidates include in their reports need to add some value to the reader."

If your answer reads back what the exhibit already said, you've proved nothing. The marker is looking for YOU, not a copy-paste operator.

Here's the fix β€” a four-part structure for every point in every report.

1. POINT from the exhibit (1-2 lines max, don't over-quote)

2. SO WHAT β€” what does it mean for the company

3. IMPLICATION β€” what does it lead to (risk, opportunity, decision)

4. RECOMMENDATION β€” what should the company do about it

Miss step 2 or 3 and you're capped at 0.5 marks for that point.

Hit all four and you get the full mark plus a professional skills tick.

Let me show you.

BAD β€” 0 marks:

"Exhibit 2 states that 60% of Dulit's revenue comes from its top 3 customers."

That's a copy-paste. The examiner already knows what the exhibit says. They wrote it.

BETTER β€” 1 mark:

"60% of Dulit's revenue comes from its top 3 customers, which represents a significant customer concentration risk."

Scores because you've added the "so what". But it stops there.

FULL MARKS:

"60% of Dulit's revenue is concentrated in its top 3 customers. The loss of any one customer would reduce revenue by up to 20% in a single year, threatening profitability and breaching the covenants on the Β£5m bank loan. Dulit should diversify its customer base by investing in the SME segment identified in Exhibit 4, targeting at least 40% revenue from customers outside the top 10 within 2 years."

Point. So what. Implication. Recommendation.

Four parts, one flowing paragraph. That's a full-mark point.

Two things to drill before June:

β†’ NEVER write a standalone sentence that just states what the exhibit says

β†’ Every point in every report needs all four parts β€” if you can't reach step 4, you don't have a full point

Your SBL report is supposed to add value to the reader. If a senior manager can already get your answer from reading the exhibits themselves, you haven't done your job.

Good luck!

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